Learning Objectives: Upon completion of this chapter, you should be able to: 1. apply statutory...

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Learning Objectives: Upon completion of this chapter, you should be able to: 1. apply statutory withholdings to regular and irregular commission payments 2. identify when a Record of Employment must be completed for a commissioned employee 3. complete the Blocks on the Record of Employment Communication Objective: Upon completion of this chapter, you should be able to explain to commissioned employees when a new Statement of Commission Income and Expenses for Payroll Tax Deductions – TD1X must be comple
	
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Commission Payments

Learning Objectives:   
 
Upon completion of this chapter, you should be able to: 
 
1. apply statutory withholdings to regular and irregular commission payments 
2. identify when a Record of Employment must be completed for a 
commissioned employee 
3. complete the Blocks on the Record of Employment

Communication Objective:  
 
Upon completion of this chapter, you should be able to explain to commissioned 
employees when a new Statement of Commission Income and Expenses for Payroll 
Tax Deductions – TD1X must be completed. 
 
© The Canadian Payroll Association – Payroll Fundamentals 1 8-1 
Vs 11.0Chapter 8  
Commission Payments 
 
Chapter Contents 
 
Introduction ..................................................................................................... XXXXXXXXXX8-3
Commission Payments .................................................................................... XXXXXXXXXX8-3
Calculation of Commissions ....................................................................... XXXXXXXXXX8-3
Payment of Commissions ........................................................................... XXXXXXXXXX8-5
Content Review ........................................................................................... XXXXXXXXXX8-7
Review Questions ....................................................................................... XXXXXXXXXX8-8
Calculation of Statutory Withholdings ......................................................... XXXXXXXXXX8-11
Canada/Québec Pension Plan ................................................................... XXXXXXXXXX8-11
Employment Insurance and Québec Parental Insurance Plan ................... XXXXXXXXXX8-14
Federal and Provincial Income Tax .......................................................... XXXXXXXXXX8-15
Northwest Territories/Nunavut Payroll Tax...

Robert · Accepted Answer

There are certain specific rules that apply to issuing and completing the Record of Employment 
(ROE) for those employees who are paid by commission or by way of salary plus irregularly 
paid commission. Where the commission are paid along with the salary on a regular pay period 
basis, the regular record of employment rules apply. 
According to the rules the blocks are completed as described below: 
Block 6: The pay period type of the commissioned employees should be reported as weekly. 
Block 12:

Learning Objectives: Upon completion of this chapter, you should be able to: 1. apply statutory withholdings to regular and irregular commission payments 2. identify when a Record of Employment must...

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